Róisín Shortall (Dublin North West, Labour)
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Question 58: To ask the Minister for Finance the statutory basis for the Rent 1 — claim for rent relief for private rented accommodation scheme application form; the statutory basis for requesting in this application form the landlord's PPS number; if rent relief is refused where the landlord's PPS number is not provided and cannot be traced by the Revenue Commissioners; and if he will make a statement on the matter. [20259/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Section 473(6)(a)(i) Taxes Consolidation Act (TCA) 1997 requires that a claim for rent relief is to be made in a form prescribed by the Revenue Commissioners. The prescribed form is the Form Rent 1. Section 473(6)(a)(i)(II) TCA 1997 states that the prescribed form signed by the claimant should contain the name, address and the tax reference number of the person entitled to the rent. Section 473(6)(b) provides that failure of the claimant (i.e. the tenant) to supply certain information, including the landlord's tax reference number, shall be grounds for refusal of the rent relief.

However, Section 473(6)(b)(i) TCA 1997 provides that the Revenue Commissioners may waive the requirement for a tenant to provide his or her landlord's tax reference number on receipt of satisfactory proof that the tenant's inability to provide such information is bona fide. On receipt of such satisfactory proof, the Revenue Commissioners will allow the rent relief. If the Deputy has a particular case in mind, my officials can pass on relevant details to the Revenue Commissioners for examination or further examination, as the case may be.